{"id":22506,"date":"2021-11-13T18:12:32","date_gmt":"2021-11-13T12:42:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/daya-nand-pushpa-devi-charitable-trust-v-addl-cit-2021-436-itr-406-281-taxman-455-203-dtr-201-321-ctr-385-all-hc\/"},"modified":"2021-11-13T18:12:32","modified_gmt":"2021-11-13T12:42:32","slug":"daya-nand-pushpa-devi-charitable-trust-v-addl-cit-2021-436-itr-406-281-taxman-455-203-dtr-201-321-ctr-385-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/daya-nand-pushpa-devi-charitable-trust-v-addl-cit-2021-436-itr-406-281-taxman-455-203-dtr-201-321-ctr-385-all-hc\/","title":{"rendered":"Daya Nand Pushpa Devi Charitable Trust v. Addl. CIT (2021) 436 ITR 406\/ 281 Taxman 455\/203 DTR 201\/ 321 CTR 385 (All.) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that where assessee trust was running a dental college and was also running and managing hostel for residence of students admitted in said college, since, activity of running hostel was not a separate business activity, surplus income from hostel fee could not be treated as profit and gains of a separate business or commercial activity of trust, hence denial of \u00a0exemption is held to be not justified . \u00a0\u00a0( AY. 2010 -11 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes &#8211;   Activity of running hostel \u2013 Not commercial activity \u2013 Denial of exemption  is held to be not justified . [ S. 2(13),  2(15) , 11(4A) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22506","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5R0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22506"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22506\/revisions"}],"predecessor-version":[{"id":22507,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22506\/revisions\/22507"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}